CA50510 - MEA: Allowances and charges: Balancing allowances: apportionment of expenditure
For the purposes of the MEA code the amount of expenditure on an asset sold with other assets should be ascertained by a just apportionment of the consideration.
CAA01/S407 and CAA01/S411 deal with the apportionment of consideration between expenditure qualifying at the 10% and 25% writing down allowance rates.
Bear in mind that whilst the MEA code restricts qualifying expenditure by reference to the vendor바카라 사이트™s original expenditure, there are no equivalent general provisions applying to plant and machinery capital allowances.